Título:	Contabilidade de leasing (IFRS 16) : a percepção dos usuários da informação contábil de acordo com os critérios propostos pelo ED/2013/6
Autor(es):	Visoto, Maria Carolina Reis
Orientador(es):	Niyama, Jorge Katsumi
Assunto:	Leasing Comment letters Leases
Data de publicação:	6-Jun-2019
Data de defesa:	12-Dez-2018
Referência:	VISOTO, Maria Carolina Reis. Contabilidade de leasing (IFRS 16): a percepção dos usuários da informação contábil de acordo com os critérios propostos pelo ED/2013/6. 2018. 124 f., il. Dissertação (Mestrado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2018.
Abstract:	Leasing is an accounting subject that has a vast amount of standards. Its recognition causes disagreements and questions. Since 2006, the IASB, in partnership with the FASB, has sought to converge this issue internationally. The first Discussion Paper was released in 2009 and soon followed by its Exposure Draft in 2010. However, in 2011 the body noted the need for a new standardization that addressed other proposals due to divergences found in the previous one. Therefore, in 2013 a new Exposure Draft, ED / 2013/6 - Leases was elaborated. The changes originated, therefore, directed mainly in relation to the necessity that the leasing contracts were not more off-balance and that a unique model was brought to the lessee. With this, the general objective of the work is to identify the perceptions of the users of the accounting through the analysis of the proposals of the ED/2013/6 - Leases. To achieve this, the technique used was the content analysis that could categorize the information extracted from the opinions of the users of the accounting through the 248 Comment Letters analyzed. Each of them had the first eight questions explored because they were the proposals for the international convergence project. It was identified that 52%, in general, disagreed with the new changes, 46% agreed and 2% abstained from expressing opinion, showing that there was no consensus. In order to base their responses, users made more use of their own opinions, with 41% overall. In contrast, those who abstained from giving opinions had a minority participation, showing the possibility of impact on the proposals when trying to use arguments that convinced the organ otherwise. From these previous analyzes, it was possible to identify the perception found in the questions, in which those related to the accounting model suffered with high disagreement possibly because they present the greatest change found in standardization. On the other hand, the proposal for greater disclosure was one that did not suffer from the respondents' perceptions, once it was adhered to, even though it received a high discordance index, showing concern about a pattern that may already make many demands. In summary, it was observed that perceptions impacted the body on the main questions in an individual analysis, even though it had a higher rejection rate in the ED / 2013/6 proposals by the overall analysis. This is a critical point to be analyzed by the convergence process led by the IASB. Thus, this work contributes to the present discussion regarding the international standardization of leasing, through the analysis of the perception in the public participation in this process.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade e Gestão de Políticas Públicas, Programa de Pós-Graduação em Ciências Contábeis, 2018.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
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